When the SEC reviews a filing, its staff send comment letters asking the company to explain or change its disclosure, and the company replies. The SEC publishes the exchange no earlier than 20 business days after the review ends: staff letters as UPLOAD, company responses as CORRESP.
Comment letters show what the SEC is focusing on, from non GAAP measures to segment reporting and cyber risk.
Query syntax
Fields: formType, ticker, cik, companyName, filedAt, accessionNo, items (8-K item numbers), sic, state, periodOfReport. Join terms with AND, OR and NOT and group them with parentheses.
- Exact value:
formType:"10-K"(quotes keep the hyphen and spaces) - Any of a list:
ticker:(AAPL, MSFT, NVDA) - Date range:
filedAt:[2026-01-01 TO 2026-06-30] - Prefix:
formType:10-K*also matches 10-K/A and 10-KT - Part of a name:
companyName:"bank of"
Full reference with every field: filing search docs.